2011年
会计从业资格
考试常见英语单词辅导(二),Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets。
{WoS&eL )eaEc9o> 企业会计准则目录
84}Pu%
Index for Accounting Standards for Business Enterprises
14
Toi Announced February 2006
>
q7/zl Effective 2007 for Listed Companies
Hlj_oDL
1. 企业会计准则---------基本准则
T>2_ r6; (Accounting Standard for Business Enterprises - Basic Standard)
H%z9VJ*!0 2. 企业会计准则第1 号---------存货
2j
<Y>
Y (Accounting Standard for Business Enterprises No. 1 - Inventories)
e;G}T%W 3. 企业会计准则第2 号---------长期
股权投资
EYD24 (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
6z keWR 4. 企业会计准则第3 号---------投资性房地产
yrVk$k#6} (Accounting Standard for Business Enterprises No. 3 - Investment properties)
O4.`N?Xq 5. 企业会计准则第4 号---------固定资产
iu+r=sp (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
|s$w
i>7l 6. 企业会计准则第5 号---------生物资产
LX2Re
]& (Accounting Standard for Business Enterprises No. 5 - Biological assets)
}a?( }{z- 7. 企业会计准则第6 号---------无形资产
6A23H7 (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
GI _.[ 8. 企业会计准则第7 号---------非货币性资产
$4ZjN N@ P ")1_!
M!)~h<YL 3yw`%$d5 C!z7sOu (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
QxI^
Bx 9. 企业会计准则第8 号---------资产减值
Qf#=Y j (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
)~[rb<:)b 10. 企业会计准则第9 号---------职工薪酬
1@W*fVn (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
64R~ $km 11. 企业会计准则第10 号--------企业年金基金
3F ]30 (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
)j/b`V6 12. 企业会计准则第11 号--------股份支付
mo()l8 (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
rctGa ,l 13. 企业会计准则第12 号--------债务重组
;5PBZ<w (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
O
!
iN 14. 企业会计准则第13 号--------或有事项
&6q67 (Accounting Standard for Business Enterprises No. 13 - Contingencies)
=jIP29+ 15. 企业会计准则第14 号--------收入
G~nQR
qv (Accounting Standard for Business Enterprises No. 14 - Revenue)
3s
B9t X 16. 企业会计准则第15 号--------建造合同
E,p4R%:$@1 (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
dp DPSI 17. 企业会计准则第16 号--------政府补助
W|-<ekH_u (Accounting Standard for Business Enterprises No. 16 - Government grants)
yYN _]&ag 18. 企业会计准则第17 号--------借款费用
VteMs
L/H (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
RoYwZX~ 19. 企业会计准则第18 号--------所得税
:-)H
ty zf (Accounting Standard for Business Enterprises No. 18 - Income taxes)
z=1N}l~|* 20. 企业会计准则第19 号--------外币折算
'?)<e^ (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
6 TkV+\ 21. 企业会计准则第20 号--------企业合并
fZka$
4 (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
s9F{UN3 22. 企业会计准则第21 号--------租赁
i8|0z
I (Accounting Standard for Business Enterprises No. 21 - Leases)
P5Is#7udN8 23. 企业会计准则第22 号--------金融工具确认和计量
(F=q/lK$ (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
8ZL9>"%l 24. 企业会计准则第23 号--------金融资产转移
+b_o2'' (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
s
)9d\{ 25. 企业会计准则第24 号--------套期保值
%D6HY^]ayw (Accounting Standard for Business Enterprises No. 24 - Hedging)
h6~H5X 26. 企业会计准则第25 号--------原保险合同
N SkIzaNY (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
L|]!ULi$d 27. 企业会计准则第26 号--------再保险合同
={[9kR i (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
+Jw+rjnP 28. 企业会计准则第27 号--------石油天然气开采
He)vl. (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
*wp>a?sG\ 29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正
y^
[?F>wB (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
O0RV>Ml'& and estimates, and correction of errors)
&<
oJw TC 30. 企业会计准则第29 号--------资产负债表日后事项
iOXsj (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
BBDt^$ 31. 企业会计准则第30 号--------财务
报表列报
Q|7l!YTzVu (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
#fT<]j( 32. 企业会计准则第31 号--------现金流量表
Zg=jDPt} (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
|{ TVW 33. 企业会计准则第32 号--------中期财务报告
@5tGI U;1 (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
P TMJ.; 34. 企业会计准则第33 号--------合并财务报表
XpIl-o&re (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
"(+p1
35. 企业会计准则第34 号--------每股收益
T0v{qQ (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
G3${\'< 36. 企业会计准则第35 号--------分部报告
qW
2'?B3< (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
+[Bl@RHe^ 37. 企业会计准则第36 号--------关联方披露
Lpv,6#m`) (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
Bv{DZ?{s 38. 企业会计准则第37 号--------金融工具列报
d:3OC& (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
#,CK;h9jy! 39. 企业会计准则第38 号--------首次执行企业会计准则
5fY7[{2 (Accounting Standard for Business Enterprises No. 38 - First time adoption of
h[i@c`3/2 Accounting Standards for Business Enterprises)
I4(z'C
Xv2Q8-}w